[专业英语]注册会计考试常见英语单词辅导 [复制链接]

1.交易性金融资产 Trading financial assets C"QB`f:  
2.一年内到期的非流动资产 non-current asset（expire in a year） 7O-fc1OTv  
3.可供出售的金融资产 available-for-sale financial assets（AFS） z5J$".O`  
4.持有至到期投资 held-to-maturity investment （HTM） &0`i(l4]l  
5.生产性生物资产 capitalized Biological assets 3UX6Y]E3  
6.开发支出 R&D expense （research and development） ?[=OQ/E  
7.专项应付款 专项accounts payable Z,oC
kv("n  
8.预计负债 accrued liability 0VZC7@  
9.库存股 treasury stock Mi}.  
10.资产减值损失 Assets Impairment loss (h|E@gRa  
11.对联合企业和合营企业的投资收益 \beYb0(+  
investment income of joint-venture and partnership jN AS'JV  
12.非流动资产处置损失 disposal loss on non-current liability %i.Prckrb  
13.基本每股收益 basic EPS（earnings per share） qg2Vmj<H  
14.稀释每股收益 diluted EPS（earnings per share） v
?YxF}  
15.非流动负债 non-current liability